Daň z příjmů v závislosti na způsobu bydlení

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Title in English Income tax in accordance with way of accommodation
Authors

JANOVEC Michal

Year of publication 2017
Type Article in Proceedings
Conference Dny práva 2016 - Days of Law 2016
MU Faculty or unit

Faculty of Law

Citation
Web https://www.law.muni.cz/dokumenty/39612
Field Law sciences
Keywords Income Tax; Contract of accommodation; Lease contract; Airbnb; housing; Taxation
Attached files
Description This article deals with income tax, mainly in Czech Republic related to lease income. Author tries to compare two kinds of contracts dealing with housing regarding personal income tax. There are some tax possibilities for taxpayers in relation with choosing which contract to use. One of the most important criteria to decide which contract could be use, are tax implications in case both kind of contracts are in compliance with law. One of the parts of this article aims to taxing of income from housing provision through Airbnb.
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